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Highlights / Annotations / Catch Notes For June

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Showing 1601 to 1650 of 6336 Records

1 ....29 30 31 323334 35 36 37........ 127

June 28, 2022 Case Laws Income Tax

Levy of penalty u/s 271C - assessee failed to pay the deducted tax within the stipulated time - crucial facts were totally ignored by the AO as well as by the CIT(A) -......
June 28, 2022 Case Laws Income Tax

Validity of assessment order passed u/s. 143(3) r.w.s. 144C(13) read with section 144B - the assessment order has been passed beyond the time limit prescribed u/s.......
June 28, 2022 Case Laws Income Tax

TP Adjustment - TPO rejected the TP study undertaken by the assessee and proceeded to apply TNMM at the entity level which the assessee company has objected to - CIT(A).....
June 28, 2022 Case Laws Income Tax

Revision u/s 263 by CIT - Capital gain computation - where the purchase of land & building and sale of land & building are covered under a single deed of purchase &......
June 28, 2022 Case Laws Income Tax

TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have....
June 28, 2022 Case Laws Income Tax

Penalty u/s 43 of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act 2015 (BMA) - Even before the bank account was detected by the revenue......
June 28, 2022 Case Laws Customs

Seeking permission to re-export the goods - Unflavored Supari (Betelnut Product) - if, the appellants permit him to re-export the goods taking into consideration the......
June 28, 2022 Case Laws Companies Law

Transfer of pledge shares - right of pledgee - whether Catalyst can transfer these shares to its name but only for the limited purpose of holding them safely until they.....
June 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - material alteration in the cheque without any authentication thereto by the drawer of the cheque - acquittal of the accused - Section 87 of the N.I.....
June 28, 2022 Case Laws Indian Laws

Dishonor of Cheque - it is crystal clear that vicarious liability under sub section 1 or 2 of section 141 of the Negotiable Instruments Act can be fastened if the person....
June 28, 2022 Case Laws Indian Laws

Enforceability of part of the Foreign Award - A significant aspect of the Foreign Award is that it does not provide for a setoff. - f a set-off that enured to the......
June 27, 2022 Notifications Income Tax

Format, Procedure and Guidelines for submission of Form No. 1, Form No. 2 and Form No. 2A for Securities Transaction Tax (STT) - Notification
June 27, 2022 Notifications Customs

Customs Brokers Licensing (Amendment) Regulations, 2022 - Power of Commissioner of Customs at any Customs Station, may recognise more than one Customs Broker association....
June 27, 2022 Circulars SEBI

Guidelines for Large Value Fund for Accredited Investors under SEBI (Alternative Investment Funds) Regulations, 2012 and Requirement of Compliance Officer for Managers......
June 27, 2022 Circulars SEBI

Implementation of Circular on ‘Guidelines in pursuance of amendment to SEBI KYC (Know Your client) Registration Agency (KRA) Regulations, 2011’ - Circular
June 27, 2022 Circulars SEBI

Reduction of timelines for listing of units of privately placed Infrastructure Investment Trust (InvIT) - to protect the interests of investors in securities and to......
June 27, 2022 Circulars SEBI

Introduction of Unified Payments Interface (UPI) mechanism for Infrastructure Investment Trusts - Process flow for applying though UPI mechanism - Circular
June 27, 2022 Circulars DGFT

Enlistment of PSIA under para 2.55 of HBP 2015-2020 - an additional agency at is recognized for issuance of Pre-Shipment Inspection Certificates as per provisions of......
June 27, 2022 Case Laws GST

Exemption from GST - activity of providing the hostel facility on the rent to various students by applicant is exempt (where hostel fees charged per student per day is......
June 27, 2022 Case Laws GST

Concessional rate of tax - Manufacture of Fortified Rice Kernels- Premix - the designated Rice Millers have been requisitioned for supply of the fortified rice and the......
June 27, 2022 Case Laws GST

Profiteering - purchase of Flats - it is alleged that Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by way of commensurate reduction in the.....
June 27, 2022 Case Laws GST

Profiteering - construction service supplied by the Respondent - It is established that there had been no additional benefit of ITC to the Respondent and hence he is not....
June 27, 2022 Case Laws GST

Profiteering - service of construction of affordable housing provided by the Respondent - benefit of reduced ITC not passed on by commensurate reduction in the price -......
June 27, 2022 Case Laws Income Tax

Exemption u/s 10AA or 10A - As such the assessee during the assessment proceedings has come forward and filed the revised return of income declaring income under the......
June 27, 2022 Case Laws Income Tax

Penalty u/s 271C - assessee did not remit the TDS on the due date - Only because of these hardships there was delay in remitting the TDS. Therefore, there is reasonable.....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - different treatments cannot be given on the same set of facts in respect of different co-owners of a common piece of land which are subjected to......
June 27, 2022 Case Laws Income Tax

Deduction u/s 80P - Disallowance of deduction under section 80P of the Act in respect of “rental income” - where the assessee-bank derived the income in question from......
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - Erroneous allowance of deduction u/s 54B - it is not the case that the AO has not made enquiry. Indeed the Pr. CIT initiated proceedings under section....
June 27, 2022 Case Laws Income Tax

Revision u/s 263 - As per CIT penalty proceedings u/s.270A not initiated by AO - the assessment order passed by the AO is neither erroneous nor prejudicial to the......
June 27, 2022 Case Laws Income Tax

Addition u/s 68 - unsecured loan - Merely filing the bank statement by the assessee would not discharge the onus cast upon it to prove the creditworthiness of the loan......
June 27, 2022 Case Laws Income Tax

Validity of Reopening of assessment u/s 147 - requirement of recording of “reasons to believe” - validity of jurisdiction assumed by the AO for reopening the case of the....
June 27, 2022 Case Laws Income Tax

Income from house property - deemed rental income of the property, which remained vacant during the year - assessee as confronted that house was very old and partly......
June 27, 2022 Case Laws Customs

Mis-declaration of imported goods - Scania 310 Chassis - one complete amphibian bus body mounted on chassis - malafide intention or not - The imported goods herein is......
June 27, 2022 Case Laws Customs

Import of bikes - allegation that the goods do not conform to the BIS requirements - it has to be construed that the appellant has complied with requirement of BIS......
June 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - Legally enforceable debt or not - preponderance of probablities - failure to discharge the fundamental burden of proving his capacity to advance......
June 27, 2022 Case Laws Indian Laws

Dishonor of Cheque - signing of cheque jointly - vicarious liability u/s 141 of NI Act - True it is that in the case at hand, cheque in question has been signed by......
June 25, 2022 Circulars Income Tax

TDS on virtual digital asset (VDA) - Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 - Circular
June 25, 2022 Circulars Customs

Restrictions on import of products made of plastic - Department made aware of changes in Plastic Waste Management Rules as notified - Order-Instruction
June 25, 2022 Notifications DGFT

Amendment in Import Policy Condition of Water Melon Seeds under ITC(HS) Code 1207 70 90 of Chapter-12 of ITC (HS), 2022, Schedule-I (Import Policy) - Import of Water......
June 25, 2022 Notifications Income Tax

Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /......
June 25, 2022 Circulars SEBI

Modification in the Operational Guidelines for Foreign Portfolio Investors, Designated Depository Participants and Eligible Foreign Investors – Bank account details to......
June 25, 2022 Circulars SEBI

Naming / Tagging of demat accounts maintained by Stock Brokers - all demat accounts maintained by stock brokers should be appropriately tagged - Circular
June 25, 2022 Case Laws GST

Profiteering - purchase of flats / shops - it is alleged that the Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in prices and......
June 25, 2022 Case Laws GST

Profiteering - purchase of Flat - it is alleged that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in......
June 25, 2022 Case Laws Income Tax

Nature of subsidy receipt - value of the MILIEV grant given by the Dutch government as a subsidy for purchase of wind turbine generator - transfer of right by the......
June 25, 2022 Case Laws Income Tax

Benefit of Direct Tax Vivad Se Vishwas Act 2020 - Correctness of revenue withdrawing the Form 3 declaration already issued in favour of the assessee - The scheme had......
June 25, 2022 Case Laws Income Tax

Valuation of the property under gift - Assessment u/s 15(2) of the Gift Tax Act determining the taxable gift - The assessee or her legal heir is now contesting the......
June 25, 2022 Case Laws Income Tax

Claim of TDS credit - If the assessee proves that such tax has been deducted by the parties but it has not been reflected in the form no. 26AS, this issue has been......
June 25, 2022 Case Laws Income Tax

Unexplained cash credit u/s 68 - unexplained cash deposit in the bank account during post-demonetization period - Even otherwise the ld. AO should have appreciated that.....

1 ....29 30 31 323334 35 36 37........ 127

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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